To:
Tax Departments of provinces and centrally-run cities
The implementation of the
settlement of the personal income tax has been provided in the Personal Income
Tax Law, Decree No.100/2008/ND-CP dated 08/09/2008 of the Government detailing some
Articles of the Law on Personal Income Tax, Circular No.84/2008/TT-BTC dated
30/9/2008 of the Finance Ministry, Circular No.62/2009/TT-BTC dated 27/03/2009
of the Ministry of Finance, Circular No.02/2010/TT-BTC dated 11/01/2010
of the Ministry of Finance and Circular No.154/2011/TT-BTC dated
11/11/2011 of the Ministry of Finance and the guiding documents of the General
Department of Taxation. Now, to ensure uniform implementation, the General
Department of Taxation gives some further guidance of settlement of personal
income tax in 2011 as follows:
I. On Subjects to declaration for tax settlement:
1. Organizations and individuals
paying income required to deduct tax regardless of whether incurred tax
deduction or not.
2. Residents with income from
salary, wages, and income from business required to settle the personal income
tax:
- With the payable amount of tax
more than the tax withheld or temporarily paid;
- With request for a refund of
overpaid tax or offset in the subsequent period.
3. Individuals with income from
securities transfer registered to pay personal income tax by tax rate of 20% on
taxable income with tax authorities must make tax settlements in the following
cases:
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- With request for a refund of
overpaid tax.
4. Residents who are foreigners,
upon ending working contracts in Vietnam
before exiting must make tax settlements.
II.
Determination of income subject to personal income tax from salary or wages
1. Taxable income from salaries,
wages are determined by the total salaries, wages, remuneration and other
income as directed in clause 2, Section II, Part A of Circular
No.84/2008/TT-BTC dated 30/9/2008; Article 1 of Circular No.62/2009/TT-BTC
dated 27/03/2009; and Article 1 of Circular No.02/2010/TT-BTC dated 11/01/2010
of the Ministry of Finance that the taxpayers were received in 2011.
Where organizations and
individuals pay mid-shift meals for each employee, the mid-shift meal money is
not included in taxable income but not exceeding the maximum level for
mid-shift meal money prescribed in Clause 3, Article 5 of Circular
No.12/2011/TT-BLDTBXH on 26/04/2011 of the Ministry of Labor, Invalids and
Social Affairs guiding the implementation of the common minimum wage for one
member limited liability companies owned by the State.
The time for determining taxable
income is the time when organizations and individuals pay income from salary or
wages for the individuals. In case of the salary of 12/2010, organizations and
individuals paid taxable income to taxpayers in 01/2011 is included in taxable
income of 2011 for making tax settlement in 2011.
2 For income from securities
transfer
Taxable income from transfer of
securities is determined by the stock selling price minus the purchase price
and expenses related to the transfer.
The purchase price of stocks is
determined as follows:
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=
Prime
cost at beginning of period + Prime cost
within period
x Number sold out
Number
of securities remained at beginning of period
+
Number
bought in the period
Prime cost within period = Purchase price + purchase cost
III. Family
condition allowances
On the subjects of family
condition allowances and amounts deducted to determine taxable income are
provided in Section I, Part B of Circular No.84/2008/TT-BTC dated 30/9/2009;
Article 2, Article 3 Circular No.62/2009/TT-BTC dated 27/3/2009.
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Example 1: Mr. A has a
child who was born on 31/10/2011, and then Mr. A is calculated for family
condition allowances from 10/2011 with the amount deducted .
Example 2: Mr. B is a
foreigner arrived in Vietnam
on 15/01/2011 and left Vietnam
on 03/9/
IV.
Determination for the payable tax
1.
Total tax payable = Taxable
income Tax rate x average monthly according to the partially progressive tariff
month x 12 months
Total tax
payable
=
Average
monthly taxable income
x
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x
12 months
2. For individuals with taxable incomes from salaries, wages and business
income to the extent of subject to personal income tax in step 1 of the
partially progressive tax schedule (less than or equal to 5 million VND/month )
shall be exempted from tax for 5 ending months of 2011
The
tax amount exempted
=
tax
payable in 2011 x 5 months
12 months
Individuals who declare personal
income tax after deducting tax amount exempted in the criteria No.[32] (tax
incurred in the period) of the settlement Statement of Personal Income Tax,
Form No.09/KK-TNCN issued together with Circular No.28/2011/TT-BTC dated
28/02/2011 of the Ministry of Finance.
Example 3: Mr. A has
taxable income from salary, wages in 2011 as 197.2 million VND.
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- Reduction for himself as 48 million
VND (4 million VND x 12 months)
- Reduction for one dependent
person as 19.2 million VND (1.6 million VND x 12 months)
- Social insurance and health
insurance as 10 million VND.
Taxable income of Mr. A in 2011
is 197.2 million VND - (48 million VND + 19.2 million VND + 10 million VND) =
120 million VND.
Taxable income per month = 120
million VND: 12 months = 10 million VND/month
Average payable tax per month =
(5 million VND x 5%) + (5 million VND x 10%) = 0.75 million VND
Tax of the whole year = 0.75 VND
x 12 months = 9 million VND
Example 4: Taxable income
from wages, salaries of Mr. B in 2011 was 36 million VND.
- Average
taxable income per month of Mr. B is: 36 million VND: 12 months = 3 million VND.
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- The
income tax exempted
=
1,8 million VND
x
5 months
=
0.75 million VND
12 months
- Personal income tax payable
after exempted = 1.8 million VND - 0.75 million VND = 1.05 million VND.
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Mr. X has taxable income from
salary, wages in 2011 as 78 million VND of which:Taxable income of the 7 early
months of 2011 was 56 million VND and the paying unit temporarily withheld
personal income tax of Mr. X according to the partially progressive tax schedule
for each month. Total tax the paying units temporarily withheld of Mr.X in the
7 early months was 4.5 million VND.
Taxable income of the 5 ending
months of 2011 was 22 million VND, in the 5 ending months of the year, there is
no month that Mr. X’s taxable income was over 5 million VND,
When making the 2011 tax
settlement, the personal income tax payable of Mr. X is defined as follows:
Average taxable income per
month: 78 million VND: 12 months = 6.5 million VND
Average monthly payable tax: (5
million VND x 5%) + (6.5 million VND - 5 million VND) x 10% = 0.4 million VND
Taxes payable in 2011: 0.4
million VND x 12 months = 4.8 million VND
Total tax deducted of 12 months
is 4.5 million VND
The tax required to pay further:
4.8 million VND - 4.5 million VND = 0.3 million VND
3. Where individuals in the
first calendar year arriving Vietnam are determined as residents and stay in
Vietnam till 31/12 shall be declared taxable income arising globally from 1/1
till the end of 31/12; are calculated for family condition allowances for 12
months and when calculating tax, they shall be deducted the personal income tax
amount payable in foreign countries.
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Where Mr. C is single foreigner
working in Vietnam from 12/03/2011, in 2011 (from 12/03/2011 till the end of
31/12/2011) he has been in Vietnam for 185 days , income from salaries, wages
incurred of Mr. C during this period was 100 million VND, taxable income
arising in foreign countries declared by Mr. C in 2011 was 50 million VND,
personal income tax payable abroad was 5 million VND, the personal income tax
of Mr. C is defined as follows:
Total taxable income incurred in
2011: 50 million VND + 100 million VND = 150 million VND
Family condition allowances for
himself: 4 million VND x 12 months = 48 million VND
Taxable income in 2011: 150
million VND - 48 million VND = 102 million VND
Average taxable income per
month: 102 million VND: 12 months = 8.5 million VND
Average personal income tax
payable per month: (5 million VND x 5%) + (8.5 million VND - 5 million VND) x
10% = 0.6 million VND
Personal income tax payable for
the whole year: 0.6 million VND x 12 months = 7.2 million VND
Personal income tax paid in
foreign countries deducted: 7.2 million VND x 50/150 = 2.4 million VND
Personal income tax amount
remained to pay: 7.2 million VND - 2.4 million VND = 4.8 million VND
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Example
7:
Where Mr. E
left Vietnam on 12/10/2011 in 2011 (not returning Vietnam in 2011), the number
of days he was available in Vietnam from 01/01/2011 till the end of the date
12/10/2011 (they left Vietnam) is 190 days, the taxable income incurred in this
period was 100 million VND, Mr. E does not have income arising in foreign
countries, Mr. E must make tax settlement till the time he left Vietnam
(10/2011) as follows:
Family condition allowances for
himself in 2011 as: 4 million VND x 10 months (from 1/2011 till the end of
10/2011) = 40 million VND
Taxable income of Mr. E (10
months) in 2011: 100 million VND - 40 million VND = 60 million VND
Average taxable income per month
in 2011: 60 million VND: 10 months = 6 million VND
Average personal income tax payable
per month: (5 million VND x 5%) + (1 million VND x 10%) = 0.35 million VND
The personal income tax payable
in 2011till the time he left Vietnam:
0.35 million VND x 10 months = 3.5 million VND
5. Where in the first calendar
year, individuals who are in Vietnam
less than 183 days, but calculated for 12 consecutive months from the month
arriving Vietnam have been
in Vietnam
for 183 days or more, the personal income tax is settled as follows:
- The first tax year from the
first month arriving Vietnam
to full 12 consecutive months.
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The tax amount payable in the
second year will be deducted for the tax paid in the first tax year
corresponding to the doubly calculated time with the second tax year.
The doubly calculated tax amount
is deducted into the second tax year is defined as follows:
Doubly
calculated tax amount deducted
=
The
tax amount payable in the first tax year
x
Number of months doubly calculated
12
Where Mr. D is single foreigner
working in Vietnam from 12/05/2010, in 2010 (from 12/05/2010 till the end of
31/12/2010) he has been in Vietnam for 80 days, income from salaries, wages
earned was 50 million VND, from 01/01/2011 till the end of 30/04/2011 he has
been in Vietnam for 110 days, income from salaries, wages earned during this
period was 100 million VND, from 01/05/2011 till the end of 2011, number of
days that Mr. D resided in Vietnam was 100 days, income earned during this
period was 100 million VND, personal income tax payable by Mr. D is defined as
follows:
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- The first tax year (from
5/2010 to 4/2011):
Total taxable income in the
first tax year: 50 million VND + 100 million VND = 150 million VND
Family condition allowances: 4
million VND x 12 = 48 million VND
Taxable income: 150 million VND
- 48 million VND = 102 million VND
Average taxable income per
month: 102 million VND: 12 months = 8.5 million VND
Average personal income tax
payable per month: (5 million VND x 5%) + (8.5 million VND - 5 million VND) x
10% = 0.6 million VND
Personal income tax payable of
the first tax year: 0.6 million VND x 12 months = 7.2 million VND
- The second tax year (from
1/1/2011 till the end of 31/12/2011): Mr D has been in Vietnam for 210 days
(110 days + 100 days) so he is an individual residing in Vietnam Taxable income
generated in 2011: 100 million VND + 100 million VND = 200 million VND
Family condition allowances: 4
million VND x 12 = 48 million VND
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Average taxable income per
month: 152 million VND: 12 months = 12.67 million VND
Average personal income tax
payable per month: (5 million VND x 5%) + (5 million VND x 10%) + (12.67
million VND - 10 million VND) x 15% = 1.15 million VND
Personal income tax payable in
2011: 1.15 million VND x 12 months = 13.8 million VND
Tax settlement in 2011 with 4
months doubly calculated with tax settlement of the first year: from 01/2011 to
04/2011
Doubly calculated tax amount
deducted: 7.2 million VND/12 months x 4 months = 2.4 million VND.
Mr. D declares the doubly
calculated tax amount deducted into the criterion [37] (total personal income
tax amount to be reduced in the period) on the settlement Statement of personal
income tax, Form No.09/KK-TNCN issued together with Circular No.28/2011/TT-BTC
dated 28/02/2011 of the Ministry of Finance.
Personal income tax remained to
pay in 2011 as: 13.8 million VND - 2.4 million VND = 11.4 million VND
6.
- Personal
income tax amount payable for the whole year
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Taxable
income
x
20%
- Personal
income tax amount deducted
=
Personal
income tax amount payable for the whole year
x
5 months
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12
- Number
of tax remained to pay or overpaid after deducted
=
tax
amount payable for the whole year
-
income
tax amount reduced
+
tax
withheld
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V. Procedures
for PIT settlement declaration
1. Declaration and settlement of
tax of organizations and individuals paying income:
1.1. Dossier for declaration and
settlement of tax:
As stipulated in Point c.1,
clause 4, Article 14 of Circular No.28/TT-BTC dated 28/02/2011 of the Ministry
of Finance and Appendix on exemption from personal income tax under Resolution
No.08/2011/QH13 Form No.25/MGT-TNCN issued together with Circular
No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance guiding Decree
No.101/2011/ND-CP dated 04/11/2011 of the Government (if any).
1.2. Place of filing settlement:
As stipulated in Point d, Clause
4, Article 14 Circular No.28/TT-BTC on 28/02/2011of Ministry of Finance.
1.3. The time limit for filing tax
settlement is no later than 90 days after the end of 2011.
2. Tax settlement declaration
for individuals, groups of individuals doing business submitted by declaration.
2.1. For individual doing
business
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As stipulated in Point a.2,
clause 5, Article 14 of Circular No.28/TT-BTC dated 28/02/2011 of the Ministry
of Finance and Appendix on exemption from personal income tax under Resolution
No.08/2011/QH13, Form No.25/MGT-TNCN issued together with Circular
No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance guiding Decree
No.101/2011/ND-CP dated 04/11/2011 of the Government (if any).
2.1.2. Place to file dossier of
settlement: Tax Branches of direct management.
For individuals who have
business activities in many places, it shall file at the Tax Branches managing
headquarters with the tax code of 10 digits.
Where headquarters with the tax
code of 10 digits terminate their operation, individuals file dossier of tax
settlement at tax offices where individuals registered for family condition
allowances.
For individuals who have not yet
registered for family condition allowances at any place then file dossier of
tax settlement at tax offices where individuals reside (place where registered
for permanent or temporary residence).
Where individuals doing as
insurance agents, lottery agents, place to file dossier of tax settlement is
the tax offices where manage the organizations paying income or Tax Branches
Department where the individuals reside (place where registered for permanent
or temporary residence)
2.1.3. The time limit for filing
the dossier of settlement is no later than 90 days after the end of 2011.
2.2. For groups of individuals
doing business.
2.2.1. Dossier for settlement of
tax
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- Each individual in the
business group shall be received 01 original of the declaration of tax
settlement of group - Form No.08B/KK-TNCN and implement the settlement
declaration of personal income tax as guided for individuals doing business in
Point 2.1 above and dossier of tax settlement is submitted additionally the
declaration according to the Form No.08B/KK-TNCN.
3. Declaration of tax settlement
for residents with incomes from salaries or wages.
3.1. Dossier for settlement
declaration of tax
As stipulated in Point b.2,
clause 6, Article 14 of Circular No.28/TT-BTC dated 28/02/2011 of the Ministry
of Finance and add Appendix on exemption from personal income tax under
Resolution No.08/2011/QH13, Form No.25/MGT-TNCN issued together with Circular
No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance guiding Decree
No.101/2011/ND-CP dated 04/11/2011 of the Government (if any).
3.2. Place to file dossier of
settlement: To follow the guidance at Point b.3, Clause 6, Article 14 of
Circular No.28/2011/TT-BTC dated 28/02/2011 of the Ministry of Finance and note
the following points:
- If an individual makes tax
settlement in the residence, the residence is Tax Branch where individual
registered for permanent residence or temporary residence.
- In case of changing the
working unit in year, dossier shall be filed at the tax office managing the
unit of last payment.
3.3. Where individuals have only
one source of income from salaries, wages in an organization paying income in
2011, they may authorize the settlement of personal income tax for
organizations and individuals paying income. Individuals authorizing the
settlement through the organizations paying income must hand in to the
organization paying income the following papers:
- The written authorization for
the settlement of personal income tax by Form 04-2/TNCN issued Circular
No.28/2011/TT-BTC dated 28/02/2011 of the Ministry of Finance.
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Where individuals who were
issued documents of tax withholding by organizations, individuals paying
income, they shall not be authorized the tax settlement for organizations,
individuals paying income (except for organizations and individuals paying
income revoked and destroyed documents issued to individuals).
4. Tax settlement declaration
for individuals who have income from salary, wages, and income from business.
4.1. Dossier for settlement
declaration of tax:
As stipulated in Point b.1,
clause 7, Article 14 of Circular No.28/TT-BTC on 28/02/2011 of the Ministry of
Finance and add Appendix on exemption from personal income tax under Resolution
No.08/2011/QH13, Form No.25/MGT-TNCN issued together with Circular
No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance guiding Decree
No.101/2011/ND-CP dated 04/11/2011 of the Government (if any).
4.2. Place to file dossier of
settlement:
Place to file dossier of
settlement is the Tax Branches where individuals do business. For individuals
who have business activities in many places, it shall file at the Tax Branches
managing headquarters with the tax code of 10 digits.
Where headquarters with the tax
code of 10 digits terminate their operation, individuals file dossier of tax
settlement at tax offices where individuals registered for family condition
allowances.
For individuals who have not yet
registered for family condition allowances at any place then file dossier of
tax settlement at Tax branches where individuals reside (place where registered
for permanent or temporary residence)
Where individuals doing as insurance
agents, lottery agents, place to file dossier of tax settlement is the tax
offices where manage the organizations paying income or Tax Branches Department
where the individuals reside (place where registered for permanent or temporary
residence
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5.1. Dossier for settlement
declaration of tax.
As stipulated in Point b, clause
10, Article 14 of Circular No.28/TT-BTC on 28/02/2011 of the Ministry of
Finance and add Appendix on exemption from personal income tax under Resolution
No.08/2011/QH13, Form No.25/MGT-TNCN issued together with Circular
No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance guiding Decree
No.101/2011/ND-CP dated 04/11/2011 of the Government (if any).
5.2. Place to file dossier of
settlement: As stipulated in Point c, Clause 10, Article 14 of Circular
No.28/TT-BTC on 28/02/2011 of the Ministry of Finance.
5.3. The time limit for filing
dossier is not later than 90 days from the end of the year.
VI. Tax
refund
The personal income tax refund
is made under the guidance in Article 46 of Circular No.28/2011/TT-BTC dated
28/02/2011of the Ministry of Finance.
VII.
Information technology applications for settlement of the personal income tax.
General Department of Taxation
shall not upgrade the applications of Tax Administration of its branch (QLT,
QCT, VATWIN, QLT- TNCN) to supplement Appendix of
reduction and exemption from personal income tax under Resolution
No.08/2011/QH13, Form No.25/MGT- TNCN issued together
with Circular No.154/2011/TT-BTC dated 11/11/2011 of the Ministry of Finance
because this Appendix is valid only in the settlement period of 2011. General
Department of Taxation will complement this Form of Appendix on the
applications that support enterprises to declare tax (HTKK, iHTKK, QTT_TNCN,
...) for the Tax Departments enable to look up, update the data of reduction
and exemption from personal income tax into excel file to monitor externally
for the synthesis, analysis and reporting.
General Department of Taxation
requires Departments of Tax to be based on documents guiding the implementation
of laws and guidance in this document to implement the settlement of the
personal income tax in the areas.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR
GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Vu Van Truong